Article 140 of the Saudi Commercial Court Law
المادة 140 من النظام التجاري نظام المحكمة التجارية · الفصل الحادي عشر: في العقوبات
The article punishes anyone who changes words or inserts phrases in a signed or sealed bond or a commercial book through embezzlement and forgery by imprisonment of three months to a year or a fine.
Official text (Arabic)
This article has not been amended since the law was issued.
من أساء الاستعمال في سند أو ورقة فيها ختم أو إمضاء أو في دفتر تجاري بتبديل كلمات أو إدخال عبارات تقضى تعهد أو إبراء على وجه الاختلاس والتزوير يعاقب بالحبس من ثلاثة أشهر إلى سنة - أو بغرامة من خمسين جنيها إلى مائة جنيه.
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 140 explained in plain English
This article punishes tampering with commercial documents.
What the act concerns:
- A bond.
- Or a paper bearing a seal or signature.
- Or a commercial book.
The form of the act:
- Changing words.
- Or inserting phrases that entail an undertaking or a release.
The intent: that this be by way of embezzlement and forgery.
The penalty: imprisonment of three months to a year, or a fine of fifty to one hundred pounds.
The article protects trust in signed and sealed papers and commercial books, because they are essential instruments of proof in trade. An alteration that adds an obligation on a person (an undertaking) or drops a right (a release) after signing changes the truth of what was agreed.
Note that the text requires the act to be by way of embezzlement and forgery. The fine is stated in pounds, which reflects the time the Law was issued.
Before it, Article 139 punishes exploiting a discerning minor. Article 141 follows, punishing an agent or broker who buys his principal's property for himself without permission.
If you find an alteration in a bond or book that concerns you, consult a lawyer who specializes in criminal and commercial cases.
Practical example
A merchant in Jeddah signs a bond acknowledging a debt of SAR 10,000, and the creditor later adds a zero so that it becomes SAR 100,000. This is an alteration in a signed bond by way of forgery, punishable under this article by imprisonment of three months to a year or by a fine.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 140 of the Saudi Commercial Court Law
What is the penalty for altering a signed bond?
Whoever abuses a bond, a paper bearing a seal or signature, or a commercial book by changing words or inserting phrases that entail an undertaking or a release, by way of embezzlement and forgery, is punished by imprisonment of three months to a year or a fine of fifty to one hundred pounds.
Does the article cover commercial books?
Yes. The text mentions the commercial book expressly.
More articles on Commercial Penalties
- Article 5
The article requires every merchant to deal with integrity and honor, without fraud, deceit or swindling, or he deserves the penalty under the penalties in the law.
يجب على كل تاجر أن يسلك في كل أعماله التجارية بدين وشرف، فلا يرتكب غشا ولا تدليسا ولا احتيالا ولا غبنا ولا غررا ولا نكثا ولا شيئا مما يخالف الدين والشرف بوجه من
- Article 41
The article makes every money changer responsible for his work, books and employees, regulates the exchange of coins at the Finance request, and assigns the application of the money changer provisions to municipal councils where there is no Commercial Court.
كل صراف مسئول عن أعماله وانتظام دفاتره وأعمال الأشخاص المستخدمين عنده مما تترتب فيها عقوبة بمقتضى فصل العقوبات : أ- يجب على الطرفين أن يقوموا بكل أمر حكومي إذا
- Article 63
The article prohibits putting dates in transfers ahead of their true date, and treats that as forgery if it occurs.
تقديم التواريخ في التحاويل عن تاريخها الحقيقي ممنوع وإن حصل يعد ذلك تزويرا .
- Article 138
The article punishes a merchant who reneges on a valid sale after giving the release order, even in collusion with the warehouse keeper, by requiring delivery and imprisonment of one to three months.
كل تاجر باع شيئا من أمواله وأموال موكله التي هي تحت تصرفه بيعا صحيحا ثم أعطى للمشتري سند الفسح ( الستمى ) باستلامه من المخزن ثم نكث عن بيعه وعارض في تسليم المبي
- Article 139
The article punishes a merchant who tricks a discerning minor, exploiting his need, into giving a document, by imprisonment of three months to a year or a fine of fifty to one hundred pounds.
كل من أساء الاستعمال من التجار في احتياجات صبي مميز بأن احتال عليه لأخذ وثيقة منه على أي صورة كانت سواء تضمنت استقراض دراهم واستعارة أشياء أو إعطاء أوراق أو إبر
- Article 141
This article prevents an agent or broker from buying his principal's property for himself without the owner's permission and knowledge, treats him as an embezzler, and punishes him with imprisonment from one month to one year or a fine.
لا يسوغ للوكيل بالعموم ولا للدلال أن يشتري من نفسه لنفسه مال موكله ما لم يكن بإذن المالك واطلاعه وإذا فعل ذلك بدون دراية صاحب المال أو المالك اختلاسا لترقي الأس
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.